"TA Archive Pic" Jimmy, Arthur, and Jeff performing at a "TA Gig" Chicago restaurant in their outside patio back in 2010.

AUGUST 2018 Issue 8 / Vol. 11 - 18

In this "TA Magazine" issue we reflect on some events that occured the last few months and will give background on their important meaning. We continue our series on Korea focusing with our allie South Korea and how their country prepares from the North Korean threat. Supreme Court Justices are listed from the beginning of our Nation up till today. Bankruptcy series continue this month focusing on Chapter 11. Our series on home ownership is continued to explain what is a Closing Statement. Also Who WON FIFA 2018 WORLD CUP?

THE JANUS Decision and what it's all about regarding public Unions. An Election in Mexico occured and Who won. Tax Tips from Arthur regarding social security. We explain the Financial definition of GDP. We re-visited Gross Domestic Product. By the way, the U.S. GDP is 4.1% at the end of our 2nd quarter. Excellent! It's important to know our Presidents so we list U.S. Presidents Born in August. Historic facts All about NATO. 1948 was crucial year going into 1949 regarding the Nations after WWII. Our August Featured Band is "SEALED WITH A KISS". Excellent Cover Band! So Who is the Supreme Court Nominee? Can't forget about Puerto Rico. Religion Basics continued because it is estimated that about a third of Millennials have never been in any House of Worship. Christianity is explored in this "TA Magazine" issue. And we have the history of a Great Newspaper, The Dailey Herald. By the way, Have A Great School Year to All going back to the classroom this month and next. Arthur Liceaga, editor

"Tomorrow's Alliance" and Congressman Dan Lipinski SUPPORTS POLICE and FIRE FIGHTERS NATIONWIDE. Thank You Chicago Police Department & Chicago Fire Department for All You Do Working Hard Every Day in Keeping Our Neighborhoods and Residents Safe.

TIME for GREAT FOOD, DRINKS, with Friends and Family!. Before Your Young Adult Leaves for College Celebrate their Success by Visiting this Month.

with their most Modern Cities in the World. A beautiful country to visit.

South Korea

Country in East Asia

South Korea, an East Asian nation on the southern half of the Korean Peninsula, shares one of the world’s most heavily militarized borders with North Korea. It’s equally known for its green, hilly countryside dotted with cherry trees and centuries-old Buddhist temples, plus its coastal fishing villages, sub-tropical islands and high-tech cities such as Seoul, the capital.

South Korea is Always Aware of the China and North Korea Threat. The War Games that The United States and South Korea conduct every year prepares for the possibility of War from the Communists. PRACTICE MAKES PERFECT! The Readiness from Strategic War Games Work.

South Korea's military forces are responsible for maintaining the sovereignty and territorial integrity of the state,

but often engage in humanitarian and disaster-relief efforts nationwide.

South Korea has to take there security extremely serious from the North Korean threat to protect their Beautiful and Prosperous Country.

"TA Historic News"

U.S. PRESIDENTS Born in August.

The UNITED STATES of AMERICA consists of Three Branches of Government to Secure the Freedoms of Americans and its Residents. They are as follows: The EXECUTIVE Branch, The LEGISLATIVE Branch and The JUDICIAL Branch. This was set up by our Founding Fathers in the United States of America CONSTITUTION and The BILL of RIGHTS. The United States of America is A Representative Democracy. For further reference about our Constitution and Bill of Rights go back and review our "TA Magazine" Issue.

Benjamin Harrison 23rd U.S. President Benjamin Harrison was an American politician and lawyer who served as the 23rd President of the United States from 1889 to 1893. Born: August 20, 1833, North Bend, OH Died: March 13, 1901, Benjamin Harrison House, Indianapolis Party: Republican Party Presidential term: March 4, 1889 – March 4, 1893 Spouse: Mary Dimmick Harrison (m. 1896–1901), Caroline Harrison (m. 1853–1892) Quotes I pity the man who wants a coat so cheap that the man or woman who produces the cloth will starve in the process. We Americans have no commission from God to police the world. Great lives never go out; they go on.

Herbert Hoover 31st U.S. President Herbert Clark Hoover was an American engineer, businessman and politician who served as the 31st President of the United States from 1929 to 1933 during the Great Depression. Born: August 10, 1874, West Branch, IA Died: October 20, 1964, Waldorf Astoria New York, New York City, NY Presidential term: March 4, 1929 – March 4, 1933 Spouse: Lou Henry Hoover (m. 1899–1944) Political party: Republican Party Quotes Older men declare war. But it is youth that must fight and die. Children are our most valuable natural resource. All men are equal before fish.

Lyndon B. Johnson 36th U.S. President Lyndon Baines Johnson, often referred to by his initials LBJ, was an American politician who served as the 36th President of the United States from 1963 to 1969, assuming the office after serving as major Decision making U.S. Senator and Vice President of The United States of America. Born: August 27, 1908, Stonewall, TX Died: January 22, 1973, Stonewall, TX Presidential term: November 22, 1963 – January 20, 1969 Vice president: Hubert Humphrey (1965–1969) Party: Democratic Party Quotes Yesterday is not ours to recover, but tomorrow is ours to win or lose. If one morning I walked on top of the water across the Potomac River, the headline that afternoon would read: "President Can't Swim.". Peace is a journey of a thousand miles and it must be taken one step at a time.

Bill Clinton 42nd U.S. President William Jefferson Clinton is an American politician who served as the 42nd President of the United States from 1993 to 2001. Prior to the presidency, he was the Governor of Arkansas from 1979 to 1981, and again from 1983 to 1992. Born: August 19, 1946 (age 71 years), Hope, AR Presidential term: January 20, 1993 – January 20, 2001 Vice president: Al Gore (1993–2001) Education: Yale Law School (1970–1973), MORE Quotes I did not have sexual relations with that woman There is nothing wrong with America that cannot be cured by what is right with America. When I was in England I experimented with marijuana a time or two -- and didn't like it -- and didn't inhale and never tried inhaling again.

Barack Obama 44th U.S. President barackobama.com Barack Hussein Obama II is an American attorney and politician who served as the 44th President of the United States from January 20, 2009, to January 20, 2017. Born: August 4, 1961 (age 57 years), Kapiolani Medical Center for Women and Children, Honolulu, HI Height: 6'1"; Presidential term: January 20, 2009 – January 20, 2017 Education: Harvard Law School (1988–1991), MORE Parents: Ann Dunham, Barack Obama Sr. Quotes Change will not come if we wait for some other person or some other time. We are the ones we've been waiting for. We are the change that we seek. If you're walking down the right path and you're willing to keep walking, eventually you'll make progress. I think when you spread the wealth around it's good for everybody.

In the heat of the South under the gaze of patriarch Big Daddy, the expectations of marriage and family spoil. A birthday party brings a family's skeletons to the surface as each one fights over the bones. Cat on a Hot Tin Roof is well known for the 1958 film adaptation starring Elizabeth Taylor, Paul Newman, and Burl Ives which received six Oscar nominations, including Best Picture, Best Actor, Best Actress, Best Director, and Best Adapted Screenplay.

Recommended for ages 13+. Please be advised that there are adult themes and brief strong language.Runtime: 2 hours with a 15 minute intermission.

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"TA Legal Eagle"As of 07/09/18.

President Trump to replace Justice Kennedy who is retiring from The United States SUPREME COURT. VACANCY occured at the end of July 2018. The nominee to replace Justice Kennedy is 53 year old Brett Kavanaugh. Nominee Brett Kavanaugh graduated from Yale Law School. He is a Catholic, married with two school age daughters. His past jobs include being a Law Professor at Yale, Harvard, and George Town University. Mr. Kavanaugh was with Presidential Candidate George W. Bush legal team that counseled the candidate's issue regarding a hanging election Chad in Florida. The Secretary of Sate of Florida supported the State's determination that the vote from that hanging Chad for candidate Bush was legitimate. He also Clerked for Supreme Court Justice Antony Kennedy. Brett Kavanaugh in 2006 was Appointed to the bench of the Circuit D.C. Court of Appeals from 43rd President George W. Bush. He also was on the legal team for Kenneth Starr. Currently the U.S. Senate will review and debate the legitimacy of this Supreme Court nominee. So far a thunbs up from Arizona U.S. Senior Senator John McCain. Seems that the supporting votes for this nominee have the majority from our U.S. Senators. Judge Kavanaugh has 12 YEARS of JURIS PRUDENCE with about 300 cases he ruled over to be reviewed by all 100 U.S. Senators to figure out "WHO IS JUDGE KAVANAUGH". Being part of the 43rd President's staff office as secretary there is Tons of policy notations to review. Eleven of his Court of Appeals Opinions have been adopted in actual Supreme Court cases by our Justices. U.S. Senators are interested in his decisions that may expose his thoughts of Stari Decisis in cases to see how and what a Set Precedent may or will be adjusted in the context of a case. Judge Kavanaugh credentials, Superb.

Notes: The acceptance of the appointment and commission by the appointee, as evidenced by the taking of the prescribed oaths, is here implied; otherwise the individual is not carried on this list of the Members of the Court. Examples: Robert Hanson Harrison is not carried, as a letter from President Washington of February 9, 1790 states Harrison declined to serve. Neither is Edwin M. Stanton who died before he could take the necessary steps toward becoming a Member of the Court. Chief Justice Rutledge is included because he took his oaths, presided over the August Term of 1795, and his name appears on two opinions of the Court for that Term.

The date a Member of the Court took his/her Judicial oath (the Judiciary Act provided “That the Justices of the Supreme Court, and the district judges, before they proceed to execute the duties of their respective offices, shall take the following oath . . . ”) is here used as the date of the beginning of his/her service, for until that oath is taken he/she is not vested with the prerogatives of the office. The dates given in this column are for the oaths taken following the receipt of the commissions. Dates without small-letter references are taken from the Minutes of the Court or from the original oath which are in the Curator’s collection. The small letter (a) denotes the date is from the Minutes of some other court; (b) from some other unquestionable authority; (c) from authority that is questionable, and better authority would be appreciated.

"TOMORROW'S ALLIANCE Religion Facts"

Christianity fast facts and introduction

Christian beliefs center on the life of Jesus of Nazareth, a teacher and healer who lived in first century Palestine. The primary source of information about the life of Jesus are the Gospels, which were written sometime between 20 and 100 years after his death and became the first four books of the New Testament. The Gospels describe a three-year teaching and healing ministry during which Jesus attracted 12 close disciples and other followers who believed him to be the Messiah (Christos). Jesus' teachings focused on the themes of the kingdom of God, love of God and love of neighbor. Along with some of his teachings, his growing popularity with the masses was seen as dangerous by Jewish religious leaders and the Roman government, leading to his execution by crucifixion. Christians believe Jesus rose from the dead three days later, and in so doing made it possible for those who believe to be forgiven of sin and attain eternal life. Much of Christian belief and practice centers on the resurrection of Christ. The sacred text of Christianity is the Christian Bible, which consists of the Old Testament (the Jewish Bible) and the New Testament. The New Testament contains 27 books: four gospels (narratives of Jesus' life), one account of the apostles' ministry after Jesus' death, letters from church leaders (the earliest of which predate the Gospels), and an apocalyptic book. Nearly all Christians regard the Bible as divinely inspired and authoritative, but views differ as to the nature and extent of its authority. Some hold it to be completely without error in all matters it addresses, while others stress its accuracy only in religious matters and allow for errors or limitations in other areas due to its human authorship. Christianity has divided into three major branches. Roman Catholicismrepresents the continuation of the historical organized church as it developed over the centuries, and is headed by the Pope. Eastern Orthodoxy and Roman Catholicism separated in 1054, when the Patriarch of Constantinople and the Pope excommunicated each other. Eastern Orthodoxy (which includes the Greek and Russian Orthodox Churches and several others) differs from Catholicism in its refusal of allegiance to the Pope, its emphasis on the use of icons in worship, and the date it celebrates Easter. Other cultural, political, and religious differences exist as well. Protestantism arose in the 16th century. Protestants do not acknowledge the authority of the Pope, reject many traditions and beliefs of the Catholic Church, and emphasize the importance of reading the Bible and the doctrine of salvation by faith alone. Protestantism encompasses numerous denominational groups, including Baptists, Methodists, Episcopalians, Presbyterians, Pentecostals and Evangelicals. Christian practices vary by denomination, but common elements include a Sunday worship service, private and corporate prayer, study and reading of the Scriptures, and participation in the rites of baptism and communion. Distinctive Catholic practices include recognition of seven sacraments, devotion to Mary and the saints, and veneration of relics and sacred sites associated with holy figures. Eastern Orthodoxy holds many practices in common with Catholicism, but is especially distinguished by the central role of icons.

With over 2 billion adherents worldwide, Christianity is the largest religion in the world. It has dominated western culture for centuries and remains the majority religion of Europe and the Americas. Christian beliefs center on the life of Jesus of Nazareth, a teacher and healer who lived in first century Palestine. The primary source of information about the life of Jesus are the Gospels, which were written sometime between 20 and 100 years after his death and became the first four books of the New Testament. The Gospels describe a three-year teaching and healing ministry during which Jesus attracted 12 close disciples and other followers who believed him to be the Messiah (Christos). Jesus' teachings focused on the themes of the kingdom of God, love of God and love of neighbor. Along with some of his teachings, his growing popularity with the masses was seen as dangerous by Jewish religious leaders and the Roman government, leading to his execution by crucifixion. Christians believe Jesus rose from the dead three days later, and in so doing made it possible for those who believe to be forgiven of sin and attain eternal life. Much of Christian belief and practice centers on the resurrection of Christ. The sacred text of Christianity is the Christian Bible, which consists of the Old Testament (the Jewish Bible) and the New Testament. The New Testament contains 27 books: four gospels (narratives of Jesus' life), one account of the apostles' ministry after Jesus' death, letters from church leaders (the earliest of which predate the Gospels), and an apocalyptic book. Nearly all Christians regard the Bible as divinely inspired and authoritative, but views differ as to the nature and extent of its authority. Some hold it to be completely without error in all matters it addresses, while others stress its accuracy only in religious matters and allow for errors or limitations in other areas due to its human authorship. Christianity has divided into three major branches. Roman Catholicismrepresents the continuation of the historical organized church as it developed over the centuries, and is headed by the Pope. Eastern Orthodoxy and Roman Catholicism separated in 1054, when the Patriarch of Constantinople and the Pope excommunicated each other. Eastern Orthodoxy (which includes the Greek and Russian Orthodox Churches and several others) differs from Catholicism in its refusal of allegiance to the Pope, its emphasis on the use of icons in worship, and the date it celebrates Easter. Other cultural, political, and religious differences exist as well. Protestantism arose in the 16th century. Protestants do not acknowledge the authority of the Pope, reject many traditions and beliefs of the Catholic Church, and emphasize the importance of reading the Bible and the doctrine of salvation by faith alone. Protestantism encompasses numerous denominational groups, including Baptists, Methodists, Episcopalians, Presbyterians, Pentecostals and Evangelicals. Christian practices vary by denomination, but common elements include a Sunday worship service, private and corporate prayer, study and reading of the Scriptures, and participation in the rites of baptism and communion. Distinctive Catholic practices include recognition of seven sacraments, devotion to Mary and the saints, and veneration of relics and sacred sites associated with holy figures. Eastern Orthodoxy holds many practices in common with Catholicism, but is especially distinguished by the central role of icons.

ChristianityChristianity fast facts and introduction

Name Means

followers of Christ (Greek christos, Messiah)

Adherents

2.2 billion worldwide, Christianity is the largest religion in the world. It has dominated western culture for centuries and remains the majority religion of Europe and the Americas.

For the first thousand years of Christianity, there were no denominations within Christianity as there are today. Various offshoot groups certainly existed, but most were small and quickly snuffed out as "heresies."

The first major division within Christendom came in 1054, with the Great Schism between the Western Church and the Eastern Church. From that point forward, there were two large branches of Christianity, which came to be known as the Catholic Church (in the West) and the Orthodox Church (in the East).

The next major division was the Protestant Reformation, sparked in 1517 by Martin Luther's publication of 95 Theses against certain Catholic practices. By 1529, German princes were demanding the right to choose between Lutheranism and Catholicism in their territories. (These demands were published in a document titled Protestation, giving the Protestant movement its name.)

Meanwhile, "Reformed" Christianity developed in Switzerland based on the teachings of Ulrich Zwingli and John Calvin. When it spread to Scotland under John Knox, the Reformed faith became Presbyterianism. Switzerland was also the birthplace of the Anabaptists, spiritual ancestors of today's Amish, Mennonites, Quakers, and Baptists.

Anglicanism was established in 1534 when England's King Henry VIII broke from the authority of the Pope. Anglicanism is often regarded as a "Middle Way" between Catholicism and Protestantism , while others categorize it as Protestant. Anglicanism became Episcopalianism in the United States. Methodism, based on the teachings of John Wesley, also has its roots in Anglicanism.

Those who remained within the fold of Roman Catholicism during the Reformation argued that central regulation of doctrine is necessary to prevent confusion and division within the church and corruption of beliefs. Protestants, on the other hand, insisted that it was precisely this policy of control that had already led to corruption of the true faith. They demanded that believers be allowed to read the Scriptures for themselves (it was previously available only in Latin) and act in accordance with their conscience. This issue of religious authority continues to be a fundamental difference in perspective between Catholic and Orthodox Christians on one hand, and Protestant Christians on the other.

With its emphasis on individual interpretation of scripture and a measure of religious freedom, the Reformation marked not only a break between Protestantism and Catholicism, but the beginning of Christian denominationalism and sectarianism as we know it today. And perhaps not surprisingly, some of the most interesting developments in Christianity have occurred in the United States, where individual freedom in all things is intensely valued.

Christianity encompasses an astounding variety of denominations, sects, and churches. Relationships between these groups range from mutual respect and cooperation to denial that the other group is really "Christian." Many Christian groups would also refuse the label of "Christian denomination," considering themselves the only true form of Christianity, not one among many.

The Christian Religion is based significantly on the life or teachings of Jesus under the broad category of "Christianity." Two divisions groups of Christianity is the One Group cites that Jesus is "GOD" and the other that Jesus is "The SON of GOD".

PERTO RICO has severe issues with their elderly. Since the last hurricane Maria that occured on September , 2017, 4,600 seniors have died because of the lack of medical care. The island is still in trouble. Late in getting power and roads in trouble make it difficult to assist the elderly.

"TA U.S. NATION"

Exploring PUERTO RICO

Puerto Rico is a Caribbean island and unincorporated U.S. territory with a landscape of mountains, waterfalls and the El Yunque tropical rainforest. In San Juan, the capital and largest city, the Isla Verde area is known for its hotel strip, beach bars and casinos. Its Old San Juan neighborhood features colorful Spanish colonial buildings and El Morro and La Fortaleza, massive, centuries-old fortresses.

Capital: San Juan

Population: 3.337 million (2017)

Currency: United States Dollar

Official Language: Spanish, English, American English

More About Puerto Rico in next

"TA Magazine " September issue

"Tomorrow's Alliance Chasing The Dream of Home Ownership Series"

"TA BUSINESS"

"Tomorrow's Alliance Chasing The Dream of Home Ownership Series"

What is A Mortgage 'Closing Statement'

A closing statement is a document used to provide the closing details on a transaction. Standards for closing statements vary by transaction type. In a real estate transaction a homebuyer will typically receive a closing statement on both the home purchase and the mortgage loan they receive to finance the purchase.

BREAKING DOWN 'Closing Statement'

Closing statements are part of the final step a borrower must take to close on a loan and receive their principal balance. Closing statements are also prepared by real estate closing agents to complete the real estate sales process. Homebuyers should be prepared to manage and agree to closing statements on both their mortgage loan and home purchase in order to fully complete a real estate purchase.

Loan Closing Statement

Closing statements are prepared by loan closing agents and standards vary by the type of loan being issued. This document may also be called a settlement sheet or credit agreement. In a revolving credit loan such as the approval for a new credit card or banking line of credit, the closing details of the loan are typically reported in the credit application with the borrower agreeing to the lending terms at the time they submit their application for approval. A more complex closing statement is commonly used in personal loans and real estate loans where a borrower is approved for a large lump sum that is associated with non-revolving credit.

Mortgage loans include a closing statement that complete the loan transaction for a borrower utilizing credit to complete the purchase of a new real estate property. The mortgage lending industry has numerous regulations governing the mortgage loan closing process which is overseen by the Consumer Financial Protection Bureau. Standard mortgage loan borrowers must receive a closing disclosure at least three business days before the loan closing. The closing disclosure outlines details of the loan including the interest rate, monthly payments, length of payments, fees and any other provisions associated with the loan.

Property Closing Statement

A property closing statement is prepared by a real estate closing agent and includes all of the details required for the purchase of a real estate property. Details and provisions commonly included in real estate transaction deals include the total purchase price, all fees associated with the transaction, commissions, taxes and any insurance that may be included with the property. The closing statement also details the Title transfer process for the property and when transfer of ownership will occur.

More Mortgage Terms that May Help You in Purchasing Your Property or Home will be Continued Next Month.

Arthur Liceaga, editor

"TA NEWS PAPER Profile"

Daily Herald Veteran Music Reporter, Brian Shamie

Daily Herald Newspaper. The Daily Herald is a daily newspaper based in Arlington Heights, Illinois, a suburb of Chicago. The newspaper is distributed in the northern, northwestern and western suburbs of Chicago. Circulation: 100,658 Editor: John Lampinen Headquarters: 155 East Algonquin Road; Arlington Heights, Illinois 60005 Format: Broadsheet First Issue Date: 1871 Owner is Paddock Publications More info in Next Month Issue

"TA Archive Press Box 2017"

Tomorrow's Alliance show rocks for USO

Reaching out to help others is Arthur Liceaga's mission.

Liceaga, a Westmont resident, started his band Tomorrow's Alliance with his brother in 2005, and by 2007 he was using it as a way to help.

Tomorrow's Alliance Community Rocks Project USO benefit concert

with Over the Sun, Tomorrow's Alliance, Thadeus Project, Wompus and Double Identity

"We had been playing for nonprofit organizations, and we had our normal gigs, but we wanted to give back to the community," Liceaga said.

Thus the Tomorrow's Alliance Community Rocks Project was born.

"We knew so many bands," Liceaga said, "so we figured let's bring the community together, let's bring the music together for a good cause."

What started as a way to bring awareness and help raise funds for organizations such as the local Lions Club, eventually came to the attention of the United Service Organizations.

Liceaga reached out to the USO, explaining what he and the band were trying to do. About three years ago, the USO reached back and struck up a partnership.

The USO was created in 1941 when President Franklin D. Roosevelt brought together many different organizations working to support the troops and veterans.

"During these world wars, you had five, 10 different organizations covering these different sectors," Liceaga explained. "How are you linking them all together? That was a struggle back then. Now that it's 76 years old, we want to bring this to our generation."

The Tomorrow's Alliance Community Rocks Project started doing USO benefit shows consistently about a year ago. The shows provide a place for music fans and veterans to go, to meet and to get informed about USO programs between sets. And since the shows are free, all donations go to support the organization. Liceaga also brings banners provided by the USO that supporters can sign and write messages to troops overseas and veterans.

"So many generations grew up with (entertainer and USO supporter) Bob Hope, so many people knew who the USO was," Liceaga said, "but there are some Millennials in the new generation, 17 and younger, they're right behind us. They're entering the workforce, going to college, they have the ability to donate or get their families to donate. We want to bring that awareness to the whole Chicagoland area, bridging that gap. That's where the music comes in. It gets audiences involved, lets them have a really nice night out, but they're learning something, too."

"We're honored to be a part of it," said Joe Brunker, vocalist for Over the Sun. "It's supercool that people want to actively support the USO … people are serving our country. Regardless of how you view war, they're willing to die for you. Why not live to promote and help them?"

--------------------------------------------------------

Updated12/28/2017 2:17 PM

Tomorrow's Alliance for the USO

The Tomorrow's Alliance Community Rocks Project is back at the charitable game, raising funds for the United Service Organizations with a free show at the Tap House Grill of Westmont. Enjoy music from Tomorrow's Alliance, The Cave Dwellers, Double Identity, Over the Sun, King O Keys and Thadeus Project, as well as a 50/50 Split the Pot raffle and USO merch for sale. Donations (and 10 percent of the Tap House Grill sales during the event) will go to the USO and its many projects supporting the armed forces abroad and veterans here at home. 6:30 p.m. Saturday, Dec. 30, at Tap House Grill, 6010 S. Cass Ave., Westmont. No cover; donations accepted. (630) 541-8840 or taphousegrills.com.

For the USO

Westmont rock band Tomorrow's Alliance steps up for the United Service Organizations with another installment of the Tomorrow's Alliance Community Rocks Project. The free show -- also featuring Wompus, The Cave Dwellers, Thadeus Project and Dawnzy -- aims to raise funds for and awareness of the many projects undertaken on behalf of our armed forces and veterans by the USO. Come to support an afternoon of local music for a good cause. Elbo Room, 2871 N. Lincoln Ave., Chicago. Free, but donations are encouraged to benefit the USO. (773) 549-5549 or elboroomlive.com. 1:30 p.m. Sunday, Dec. 10

Arthur Liceaga of the Tomorrow's Alliance Community Rocks Project has been working to raise awareness and funds for the USO and Lions Clubs. His band and four others will perform at a benefit show Saturday, Sept. 30, in Brookfield. (Courtesy of Tomorrow's Alliance)

by Brian Shamie

"TA Historic News"

"TA NATION & WORLD Historic Events"

The North Atlantic

Treaty Organization

was founded on April 4th, 1949.

The North Atlantic Treaty, signed by twelve

nations on a Monday afternoon in

Washington DC, saw the United States

accept the lead in the free world's

postwar resistance to Communist

aggression and subversion.

Unprecedented in American peacetime

history, it was the product of more than

a year of political and diplomatic activity

in which leading roles were played by

Senator Vandenberg and General Marshall

of the United States, Ernest Bevin of Britain

and Lester Pearson of Canada.

Arthur Liceaga, editor

President Truman signs document to establish the Twelve countries that were part of the founding of NATO:Belgium, Canada, Denmark, France, Iceland, Italy,Luxembourg, the Netherlands, Norway, Portugal, theUnited Kingdom, and the United States. In 1952,Greece and Turkey became members of the Alliance, joined later by West Germany (in 1955) and Spain (in 1982).

The Treaty bound its signatories to treat an armed attack against any one of them as aggression against all and to react with any action necessary including armed force. It was drawn up by a working party of diplomats from the United States, Great Britain, Canada, France, the Netherlands, Belgium and Luxembourg, which began work in July 1948 and produced a draft text in December. Representatives of these countries and five more (Italy, Portugal, Norway, Denmark and Iceland) signed the treaty at a long mahogany table in front of the twelve national flags in the auditorium of the State Department building on Constitution Avenue.

A distinguished audience 1,500 strong watched as Paul Henri Spaak signed first for Belgium, followed by Pearson for Canada. Robert Schuman stepped up for France and Bevin and Dean Acheson, the US Secretary of State, signed last. Each foreign minister used a different pen. In his speech President Truman described the new treaty as 'a shield against aggression and the fear of aggression - a bulwark which will permit us to get on with the real business of government and society, the business of achieving a fuller and happier life for all our citizens'. The ceremony was simple and impressive, though Sir Nicholas Henderson, one of the working party, deprecated the 'insouciant influence' of the US Marine Band, which played Gershwin tunes, including 'Bess, you is my woman now' in apparent homage to Mrs Truman, who had a front-row seat.

The Treaty had still to be ratified by the US Senate, which approved it on July 21st, 1949 after almost two weeks of debate. It was powerfully commended by Senator Vandenberg for the Republicans and Senator Connally of Texas for the Democrats, and opposed by Senator Taft of Ohio, who argued that it entailed 'arming Western Europe at American expense'. The final vote was eighty-two votes to thirteen in favour, which supplied the necessary two-thirds majority. President Truman signed the instrument of accession and the North Atlantic Treaty Organisation (NATO) was duly established with its secretariat in France.

The North Atlantic Treaty Organization, also called the North Atlantic Alliance, is an intergovernmental military alliance between 29 North American and European countries.

"TA Legal Eagle"

June 27—Today the US Supreme Court released a landmark decision in Janus v. American Federation of State, Country, and Municipal Employees, Council 31. The Court ruled in favor of plaintiff Mark Janus, a child support specialist who works for Health Care & Family Services, returning First Amendment rights to public sector workers. This means that five million public servants in 22 states no longer have to pay a government union as a condition of employment.

Specifically, the Court ruled that the “State’s extraction of agency fees from nonconsenting public sector employees violates the First Amendment,” overturning the Court’s earlier decision in Abood v. Detroit Board of Education.

The Court agreed with Mark Janus that public sector union speech is inherently political since “it covers critically important and public matters such as the State’s budget crisis, taxes, and collective bargaining issues related to education, child welfare, healthcare, and minority rights.”

The Court’s decision will impact how government unions extract fees from members—moving the system from opt-out to opt-in. The onus is now on the unions since public sector employees must now “affirmatively consent” to pay dues. Now, no government worker can be forced to check their First Amendments rights at the door in order to serve their communities.

What happens next?

This is a long-awaited victory for worker freedom, but the work has just begun. The network now has an opportunity to help workers understand how this decision affects them. In the months leading up to this decision, government union leaders have been hard at work in localities and states to apply pressure on workers and put hurdles in the way for those whose rights have been restored.

Now more than ever, workers like Mark will need the network’s help when it comes to understanding what the decision means for them, holding government accountable, and promoting sound interpretation of legislation and litigation that affects workers’ rights.

Background: What was Janus v. AFSCME about?

Prior to the Janus decision, government workers’ only option to avoid paying dues was to find another job or leave their profession entirely. As a child support specialist who works for Health Care & Family Services in Illinois, Mark—like almost all Illinois public employees—had to pay mandatory AFSCME union fees if he wanted to continue the work he loved. Mark is not anti-union, but he believes he should be able to keep his job and serve his community without being forced to support politics that oppose his own values.

Mark’s story isn’t unique. In 22 states, workers have not been able to take a government job without being forced to pay union fees. For those who are happy with the services provided by the union and fully support the political agenda being advanced, this is not a problem. But those who disagree are left feeling that they are being used or that they have no voice in their workplace.

So, Mark took this question to the US Supreme Court in February: To keep their jobs, should government employees in America be forced to fund political agendas they disagree with?

Represented by Liberty Justice Center and National Right to Work Legal Defense Foundation, Mark’s case argued that public-sector unionsʼ core activity—representing workers in collective bargaining—is inherently political. When a union bargains with the government, it tells the government how much it should spend on government employee salaries, pensions, and benefits in addition to how it should run its programs. When anyone else does that, everyone recognizes it as political speech, and we call it lobbying.

So, when a worker had been forced to give money to a government union to pay for collective bargaining, he or she has been made to pay for someone else’s political speech—something the First Amendment virtually never allows. The only way to protect workersʼ First Amendment rights is to allow them to choose whether to join a union and pay the membership fees.

SPN congratulates Mark Janus, the Liberty Justice Center, and the National Right to Work Legal Defense Foundation on this victory. This victory is just the beginning, and several state think tanks stand ready to help government workers understand and exercise their rights. In the coming weeks, stay tuned for more about how state think tanks are helping workers in their states understand what the Janus v. AFSCME decision means for them.

Mark Janus did retire his government job after this decision announced on July 21, 2018 to work for / hired by a Conservative Think Tank. Sure More to Come! Arthur Liceaga, editor

For A Great Time with Friends and Family Visit and Order Up Great Food.

Further information: Korean Liberation Army. The South Korean armed forces were largely constabulary forces until the outbreak of the Korean War. It was heavily damaged by North Korean and Chinese attacks and in the beginning relied almost entirely on U.S. support for weapons, ammunition and technology. After the Korean War South Korea maintained a large military ground force, which in 1967 had about 585,000 personnel, much larger than the northern forces of about 345,000. During South Korea's period of rapid growth in the 1980s, the military modernised, benefiting from several government-sponsored technology transfer projects and indigenous defense capability initiatives. The Global Security.org website states that "in 1990 South Korean industries provided about 70 percent of the weapons, ammunition, communications and other types of equipment, vehicles, clothing, and other supplies needed by the military."

Joint Chiefs of Staff Joint Chiefs of Staff (Republic of Korea). The Republic of Korea Joint Chiefs of Staff headquarters (Hangul: and, Hanja: & Daehanminguk Hapttongchammobonbu) is a group of Chiefs from each major branch of the armed services in the Republic of Korea Armed Forces. Unlike the United States, the Chairman of the Joint Chiefs of Staff has operational control over all military personnel of the armed forces. All regular members are 4-star generals or admirals, although the deputy chairman sometimes has only 3 stars.

South Korea has one of the highest defense budgets in the world, ranking 10th Globally in 2016, with a budget of more than $36 billion U.S. Dollars.

National Command Authority The President is the Commander-in-Chief Forces ex officio. The military authority runs from the President to the Minister of National Defense, who is commonly (but not legally bound to be) a retired 4-star General (equivalent to a British Army/Commonwealth full General or a Royal Navy/Commonwealth Admiral). The Chairman of the Joint Chiefs of Staff, a 4-star General or Admiral, is the Senior Officer of the Armed Forces and has the Operational Authority over the Armed Forces, with directions from the President through the Minister of Defense.

Traditionally (with one exception), the position is filled by an officer of the Army. The chain of Operational Authority runs straight from the Chairman of the Joint Chiefs of Staff to the Commandants of the several Operational Commands. Currently there are five Operational Commands in the Army, two in the Navy (including the Marine Corps) and one in the Air Force. The respective Chiefs of Staff of each Service Branch (Army, Navy, Air Force) has administrative control over his or her own service. Each Chief of Staff is also a standing member of the Joint Chiefs of Staff.

Personnel Military service is mentioned as one of the Four Constitutional Duties (along with taxes, education, and labor) for all citizens. The current effective Conscription Law, however, applies only to males although women can volunteer as officers or non-commissioned officers. Military service varies according to branch: 21 months for the Army and Marine Corps, 23 months for the Navy, 24 months for the Air Force and civil service. The other professional civil service is from 26 months to 36 months. Korea had a bonus point system (Hangul: & Hanja: RR: gungasanjeom) which gives a person who completed military service bonus points when applying for a job, but it was found unconstitutional by South Korean constitutional court in 1999. Recently, however, there has been significant pressure from the public demanding either a shortening of the term or a switch to voluntary military service.

Joint Chiefs of Staff Joint Chiefs of Staff (Republic of Korea). The Republic of Korea Joint Chiefs of Staff headquarters (Hangul: and Hanja: and Daehanminguk Hapttongchammobonbu) is a group of Chiefs from each major branch of the armed services in the Republic of Korea Armed Forces. Unlike the United States, the Chairman of the Joint Chiefs of Staff has operational control over all military personnel of the armed forces. All regular members are 4-star generals or admirals, although the deputy chairman sometimes has only 3 stars.

The Chief of Naval Operations (CNO) is the highest-ranking officer (four-star admiral) of the ROK Navy.

In the Republic of Korea Armed Forces, ranks fall into one of four categories: commissioned officer, warrant officer, non-commissioned officer, and enlisted, in decreasing order of authority. Commissioned officer ranks are further subdivided into "Janggwan" or GENERAL OFFICERS, "Yeonggwan" or field grade officers, and "Wigwan" or company officers. The "Wonsu" is appointed from the "Daejang" who has distinguished achievements. However, there has been no one holding the rank of "Wonsu" in the history of the ROK Armed Forces. All branches share a common rank-system, with different colors used to denote the different branches (Army: Green & Black, Navy: White & Black, Marine Corps: Red & Yellow, Air Force: Green & Blue).

ROK Navy Republican of Korea Navy The ROKS Munmu the Great (DDH-976) underway in July 2006 ROKN Sejong the Great (DDG 991), a King Sejong the Great -class guided-missile destroyer

The ROK Navy includes the Republic of Korea Navy Headquarters, Republic of Korea Fleet, Naval Logistics Command, Naval Education and Training Command, Naval Academy, and Republican of Korea Marine Corps, which is a quasi-autonomous organization.

Its capabilities include many sophisticated American and European weapon systems, complemented by a growing and increasingly more advanced indigenous defense manufacturing sector.

For example, by taking advantage of the strong local shipbuilding industry, the ROK Navy has embarked on a rigorous modernization plan with ambitions to become a blue water Navy by 2020.

United States Nuclear Submarines are part of these Military Exercises to combat the Communist threats from North Korea.

South Korea has assisted the United States to keep tabs of China and Russia and of course North Korea using our top technology including Sea power.

A multirole all-weather version of the T-50 is the modified FA-50, which can be externally fitted with Rafael's Sky Shield or LIG Nex1's ALQ-200K ECM pods, Sniper or LITENING TARGETING PODS, and Condor 2 reconnaissance pods to further improve the fighter's electronic warfare, reconnaissance, and targeting capabilities.

ROK Air Force. Main article: Republican of Korea Air Force ROKAF F-15K STRIKE FIGHTERS The ROK Air Force (ROKAF) maintains a modern air force in order to defend itself from various modes of threats, including the North Korean Army. The ROK Air Force fields some 450 combat aircraft of American design. In contrast, the North Korean Army has roughly 650 combat aircraft, but mostly obsolete types of Soviet and Chinese origin.

The Republic of Korea Air Force also expressed interests in acquiring the RQ-4 Global Hawk and Joint Direct Attack Munition kits to further improve their intelligence and offensive capabilities. The replacement programs for the F-4D/E and F-5A/B/E/F are the KTX-2 and F-X, respectively. The latter has been fulfilled by the Boeing F-15K.

Korea began a program for the development of indigenous jet trainers beginning in 1997. This project eventually culminated in the KAI T-50, dubbed the "Golden Eagle" which is used as a trainer for jet pilots, now being exported to Indonesia.

The ROK Navy (ROKN) is the armed forces branch responsible for conducting naval operations and amphibious landing operations. As a part of its mission, the ROK Navy has engaged in several peacekeeping operations since the turn of the century.

Today, the South Korean armed forces enjoy a good mix of avant-garde as well as older conventional weapons.Its capabilities include many sophisticated American and European weapon systems, complemented by a growing and increasingly more advanced indigenous defense manufacturing sector. South Korea has a joint military partnership with the United States, termed the ROK-U.S. Alliance, as outlined by the Mutual Defense Treaty signed after the Korean War.

The South Korean government also announced its plan to develop indigenous helicopter manufacturing capacities to replace the aging UH-1 helicopters, many of which had seen service during the Vietnam War. The program originally included plans for the development of both a civilian and a military helicopter. This was later revised and gave priority to the utility helicopter program. Based on the success and experience of the civilian KMH (Korean Multi-purpose Helicopter) the attack helicopter, which would share a common configuration, will be developed.

ROK Marine Corps Republican of Korea Marine Corps ROK Marines preparing to board the American amphibious assault ship, USS Essex (LHD-2) in 2007. Although the National Armed Forces Organisation Act stipulates that the ROK Navy includes the Republican of Korea Marine Corps, the ROKMC is a semi-autonomous organization that carries out much of its functions independently.

During the Korean War, the ROKMC earned their nickname as 05 (English: Ghost-Catching Marines). The motto of the ROK Marine Corps is (English: "Once a Marine, Forever a Marine").

South Korea has a joint military partnership with the United States, termed the ROK-U.S. Alliance, as outlined by the Mutual Defense Treaty signed after the Korean War.

During the outbreak of the Vietnam War, ROK Army and the ROK Marines were among those fighting alongside South Vietnam and the United States.

More recently, South Korea also takes part in regional as well as pan-Pacific national military wargames and exercises such as RIMPAC and RSOII.

PRACTICE MAKES PERFECT!

ALWAYS ON THE WATCH FROM THE COMMUNIST THREAT.

SOUTH KOREA PROTECTING THEIR COUNTRY FROM THE NORTH KOREAN THREAT.

The army will take the brunt of the personnel reduction part of the Defense Reform 307. Associated with this personnel reduction would be a significant reduction in the ROK Army force structure, in particular decreasing the current force of 47 divisions (active duty and reserve) down to a force of about 28 divisions.

Among other components of the armed forces is the Defense Security Command, originally the Army Counter-Intelligence Corps, which had a major role in monitoring the military's loyalty during the period of military rule in South Korea.

The army consists of the Army Headquarters, the Aviation Command, and the Special Warfare Command, with 7 corps,

39 divisions, some 520,000 troops and estimated as many as 5,850 tanks and armored vehicles, 11,337 artillery systems,

7,032 missile defense systems and 13,000 infantry support systems.

FA-50 has provisions for, but does not yet integrate, Python and DERBY missiles, also produced by Rafael, and other anti-ship missiles, stand-off weapons, and sensors to be domestically developed by Korea.

South Korea Target Practice against North Korea.

The current administration has initiated a program of self-defense, whereby South Korea would be able to fully counter the North Korean threat with purely domestic means within the next two decades.

The ROK Army (ROKA) is by far the largest of the military branches, with 495,000 personnel as of 2014. This comes as a response to both the mountainous terrain native to the Korean Peninsula (70% mountainous) as well as the heavy North Korean presence, with its 1-million-strong army, two-thirds of which is permanently garrisoned in the frontline near the DMZ.

The ROK Army was formerly organized into three armies: the First Army (FROKA), Third Army (TROKA) and Second Operational Command each with its own headquarters, corps (not Second Operational Command), and divisions. The Third Army was responsible for the defense of the capital as well as the western section of the DMZ. The First Army was responsible for the defense of the eastern section of the DMZ whereas the Second Operational Command formed the rearguard.

Under a restructuring plan aimed at reducing redundancy, the First and Third Armies will be incorporated into the newly formed First Operations Command, whereas the Second ROK Army has been converted into the Second Operational Command.

The Republic of Korea Armed Forces (Hangul & Hanja: & RR: Daehanminguk Gukgun; lit. "Great Korean Republic National Military"), also known as the ROK Armed Forces, are the armed forces of South Korea. The ROK military has participated in various peacekeeping operations, and counter-terrorism operations. It is recognized as one of the world's most professional militaries.

Created in 1948, following the division of Korea, the Republic of Korea Armed Forces is one of the largest standing armed forces in the world with a reported personnel strength of 3,725,000 in 2016 (625,000 active and 3,100,000 reserve).

Until January 2011, "mixed-race" men were prohibited from being conscripted into the South Korean military. Homosexual relations constitute a criminal offense in the military code, giving rise to a maximum sentence of two years' imprisonment, take place or not in the units of the army.

South Korea military is always in motion to protect their country from the dangerous of North Korean Communist neighbors that is linked to China and supported by Russia. DANGER!

President Trump Supports our Military Mission to Assist South Korea against North Korea who is backed by China and Iran and Russia. Tough Job!

The 45th President of the United States, President Trump has to Balance the delicate task of supporting our South Korean Allies with our Military help against The Communist North Koreans.

The Demilitarized Zone (DMZ) is a region on the Korean peninsula that demarcates / divide North Korea from South Korea.

Republic of Korea Army. South Korean soldiers at the JSA (Joint Security Area) between the blue buildings. North Korea is in the background.

Roughly following the 38th parallel, the 150-mile-long DMZ incorporates territory on both sides of the cease-fire line as it existed at the end of the Korean War (1950–53).

North Korea Dictator Kim Jong-un and President of South Korea Moon Jae-in. The DMZ is a Division of Korea NOT Open to the public. Access is only granted by the South Korean government. DMZ has been in use since July 27, 1953.

The Korean Demilitarized Zone is a strip of land running across the Korean Peninsula. It is established by the provisions of the Korean Armistice Agreement to serve as a buffer zone between North Korea and South Korea.

North Korea Dictator Kim Jong-un and President of South Korea Moon Jae-in will try to work the fundamental differences out, but first better trade may be discussed.

Our Government has Supported South Korea from the Start. Our Military Will Today and Tomorrow Honor the Friendship and Trust between South Korea and The United States of America. Good Friends in the World.

President of South Korea Moon Jae-in. More recently the South Korean military began increasing its participation in international affairs, acknowledging its role and responsibility as the eleventh economic power in the world in terms of GDP.

China has been imposing their newly earned riches on the World by Creating a Great War Machine. President Donald Trump has to leverage our Nations Military and Economic assets to try to contain the possible Chinese Military Threat in the World led by theirChairman of the Central Military Commission, President Xi Jinping.

President Donald Trump, President of South Korea Moon Jae-in and North Korea Dictator Kim Jong-un are in talks to improve relations between the three countries. South Korea has been concerned about North Korea's Nuclear threats for decades. The United States of America has been involved in lowing this military threat for decades securing the Trans Pacific treaties we have with our Allies.

Chinese and Russian threats against South Korea have been a reality since the 1940's and the President of Russia Vladimir Putin continues the treat that the United States of America and our Allies have to be deal with. South Korea has experienced the threats from North Korea supported by China and Russia for over five decades.

Soaring vocals from Kendel, beautiful harmonies from Laura, blistering guitar from Mark, thunderous bass from Ted, driving rhythm beats from Bill, & rocking keyboard chops from Matt unite to forge an unforgettable rock experience. This Cover Band is a top notch cover band in the very competitive Chicago market.

Each member has been playing/performing music they love for years! – this band is talented, unbelievably tight & exciting to watch!

People love cover bands because they deliver the power, energy, & sheer fun of arena concerts to your local event. Sealed With A Kiss brings your favorite songs to life with style, passion, & professionalism!

"TA NORTH AMERICAN News"

Mexico has Elected a New President

NEWLY ELECTED President of Mexico is Andrés Manuel López Obrador Former Head of Government of Mexico City Andrés Manuel López Obrador, often abbreviated as AMLO, is a Mexican politician who is the President-elect of Mexico until he is inaugurated as President on 1 December 2018.

Born: November 13, 1953 (age 64 years), Tepetitan, Mexico Candidate for President of Mexico - WON on 07/02/18. Political Party is belongs with is The National Regeneration Movement

Mexico and the U.S. are bound not only because of the common border, but by a shared culture and history. Without economic growth and job creation in Mexico, we won't be able to confront the migratory phenomenon.

More Quotes: If we accept the rule of those who think they are the bosses and lords of Mexico, nothing will change for the people on the bottom.

"TA Archive Pic" Arthur at a "TA" Private Party Gig in 2008 in front of the drum set used by our 1st "TA Drummer" Zack Swiec. "TA" actually Bought the red drum set from Zack this year in June.

"TA Archive Pic" After a "TA" Gig Supporting The American Cancer Society in 2010 we took pictures with their volunteers and received these great T-Shirts that we still have today. Arthur, Jimmy and Jeff with Illinois Director

OVER A DECADE of COMMUNITY SERVICE.

"TA Archive Pic" Dave and Arthur at a 2014 Memorial Day Parade after a "TA" performance. "Tomorrow's Alliance" has Supported The Lions Clubs since 2007 and The USO since 2014.

The gross domestic product (GDP) is one of the primary indicators used to gauge the health of a country's economy. It represents the total dollar value of all goods and services produced over a specific time period, often referred to as the size of the economy. Usually, GDP is expressed as a comparison to the previous quarter or year. For example, if the Q3 2017 GDP of a country is up 3%, the economy of that country has grown by 3% over the third quarter. While quarterly growth rates are a periodic measure of how the economy is faring, annual GDP figures are often considered the benchmark for the size of the economy.

The countries with the largest GDP in descending order are 1. The United States, 2. China, 3. Japan, 4. Germany, 5. The United Kingdom, 6. France, 7. India, 8. Italy, 9. Brazil and 10. Canada.

More about GDP Continued Next Month

"TA MAGAZINE".

SOCIAL SECURITY

Age 65 Retirement

The German Precedent

Germany became the first nation in the world to adopt an old-age social insurance program in 1889, designed by Germany's Chancellor, Otto von Bismarck. The idea was first put forward, at Bismarck's behest, in 1881 by Germany's Emperor, William the First, in a ground-breaking letter to the German Parliament. William wrote: ". . . those who are disabled from work by age and invalidity have a well-grounded claim to care from the state."

One persistent myth about the German program is that it adopted age 65 as the standard retirement age because that was Bismarck's age. In fact, Germany initially set age 70 as the retirement age (and Bismarck himself was 74 at the time) and it was not until 27 years later (in 1916) that the age was lowered to 65. By that time, Bismarck had been dead for 18 years.

Otto von Bismarck

The Origins of the Retirement Age in Social Security

By the time America moved to social insurance in 1935 the German system was using age 65 as its retirement age. But this was not the major influence on the Committee on Economic Security (CES) when it proposed age 65 as the retirement age under Social Security. This decision was not based on any philosophical principle or European precedent. It was, in fact, primarily pragmatic, and stemmed from two sources. One was a general observation about prevailing retirement ages in the few private pension systems in existence at the time and, more importantly, the 30 state old-age pension systems then in operation. Roughly half of the state pension systems used age 65 as the retirement age and half used age 70. The new federal Railroad Retirement System passed by Congress earlier in 1934, also used age 65 as its retirement age. Taking all this into account, the CES planners made a rough judgment that age 65 was probably more reasonable than age 70. This judgment was then confirmed by the actuarial studies. The studies showed that using age 65 produced a manageable system that could easily be made self-sustaining with only modest levels of payroll taxation. So these two factors, a kind of pragmatic judgment about prevailing retirement standards and the favorable actuarial outcome of using age 65, combined to be the real basis on which age 65 was chosen as the age for retirement under Social Security. With all due respect to Chancellor Bismarck, he had nothing to do with it.

Social Security History

This is an archival or historical document and may not reflect current policies or procedures.

Organizational History

Brief Graphic Organizational History

The Social Security Administration (SSA) began life as the Social Security Board (SSB). The SSB was created at the moment President Roosevelt inked his signature on the Social Security Act (August 14, 1935 at 3:30 p.m.). The SSB was an entirely new entity, with no staff, no facilities and no budget. The initial personnel were donated from existing agencies, and a temporary budget was obtained from Harry Hopkins and the Federal Emergency Relief Administration. Frances Perkins , Secretary of Labor, offered one of her Assistant Secretaries, Arthur Altmeyer, to be an initial Board member, and she even gave her high-backed red-leather executive chair to Altmeyer since the SSB had no furniture. The Board itself consisted of three presidentially appointed executives and such staff as they needed to hire.

On 7/1/39 the Social Security Board lost its independent agency status when the new sub-cabinet level Federal Security Agency was created. The FSA encompassed the SSB, the Public Health Service, the Office of Education, the Civilian Conservation Corp., and the U.S. Employment Service.

On 4/11/53 President Eisenhower abolished the FSA and created a new Department of Health, Education and Welfare (HEW). SSA was made part of this new cabinet agency.

HEW was replaced by the Department of Health & Human Services on 5/4/80. SSA was a major part of HHS until legislation signed by President Clinton on 8/15/94 returned SSA to it original status as an independent agency--effective 3/31/95.

SSA: THE ROAD TO INDEPENDENCE

SSA began life as an independent agency in 1935, became a sub-cabinet agency in 1939, and returned full-circle to independent status in 1995. Throughout the years, arguments had been heard in the halls of Congress that SSA should be returned to independent agency status. This debate was given impetus in 1981 when the National Commission on Social Security recommended that SSA once again become an independent Social Security Board. The 1983 National Commission on Social Security Reform (aka, the Greenspan Commission) again raised this issue and recommended a special study be commissioned of the matter. This special study was completed in 1984 and it outlined several options for making SSA an independent agency. This led to numerous legislative proposals in the ensuing years and in 1994 the legislation passed both houses of Congress unanimously. (See statements of support by Congressional officials.)

SSA Brief Narrative Organizational History

In 1983, a Congressional Study Panel produced the following brief narrative history of the main organizational changes at SSA for the period 1935-1983.

CONGRESSIONAL PANEL ON SOCIAL SECURITY ORGANIZATION

ORGANIZATIONAL HISTORY OF SSA

COMMITTEE ON ECONOMIC SECURITY (1934) -

This Committee was established by President Roosevelt in June 1934 (Executive Order No. 6757) to develop a comprehensive social insurance system covering all major personal economic hazards with a special emphasis on unemployment and old age insurance. TheCommittee's legislative recommendations were presented to the President in January 1935, and introduced to Congess for consideration shortly thereafter. A compromise Social Security Bill was signed by the President on August 14, 1935.

SOCIAL SECURITY BOARD (1935) -

A three-member Board was established to administer the Social Security Act. It was responsible for old age insurance, unemployment compensation and public assistance titles of the Social Security Act. The Chairman of the Board reported directly to the President until July 1939 when the Board was placed organizationally under the newly established Federal Security Agency. The original Social Security Board consisted of the three member Board, an Executive Director, three Operating Bureaus, five Service Bureaus and Offices and 12 Regional offices.

BIRTH OF THE BUREAUS (1935) -

The Bureau of Federal Old-Age Benefits, renamed the Bureau of Old-Age Insurance (BOAI) in 1937, was created in December 1935 and was the forerunner of today's Social Security Administration. The Bureau was responsible for Title II of the Social Security Act and its functions included: the maintenance of wage records; supervision of field offices; examination and approval of claims, including related claims functions (for certification of payments recovery of excess payments, and hearing and deciding appealed cases); and the making of actuarial estimates.

FIRST FIELD OFFICES (1936) -

It was apparent from the beginning that the scope of the Title II program (old age benefits) would require considerable decentralization. The first step in this direction was the establishment of twelve regional offices attached to the Social Security Board with Regional Representatives for each program. The Bureau of Old Age Insurance concurrently began to establish field offices in October 1936 for public contact and 100 were in operation by February 1937.

This established the Federal Security Agency (FSA), and the Social Security Board became a part of that agency. The FSA also administered the programs of the U.S. Public Health Service, Office of Education, National Youth Administration and Civilian Conservation Corps. The U.S. Employment Service and the Bureau of Unemployment Compensation were consolidated into the Bureau of Employment Security under the Social Security Board. The only administrative change was the transfer of the General Counsel and personnel functions to a central function under the FSA Administrator. The FSA Administrator permitted the Social Security Board to continue its program in an independent manner. The Bureau of Old Age Insurance was renamed "Bureau of Old-Age and Survivors Insurance" (BOASI) when the President signed the Amendments to Title II of the Social Security Act on August 10, 1939, which provided benefits for dependents and survivors of insured workers, and made other major changes. In 1940, a Control Division was added to handle the increased claims load resulting from the 1939 amendments. Finally, a Training Section was established in the Director's Office to take over the complete training program, a part of which had previously been handled by the Social Security Board.

ESTABLISHMENT OF AREA OFFICES (PAYMENT CENTERS) (1942) -

Because of the war-time scarcity of space in Washington and a marked increase in the benefit rolls, the central offices of the Bureau of Old Age and Survivors' Insurance were moved to Baltimore in 1942. At the same time Area Offices were opened in Philadelphia, New York, Chicago, San Francisco, and New Orleans for the certification and recertification of claims. The Control Division was replaced by the Claims Control Division and the old Claims Division by the Claims Policy Division. The adjudication of claims was shifted to the field offices, leaving the responsibility for claims review in the Claims Control Division and its area offices.

ESTABLISHMENT OF SOCIAL SECURITY ADMINISTRATION (1946) -

The President's reorganization Plan No. 2, effective in July 1946, abolished the Social Security Board and placed its functions under the newly established Social Security Administration (still under FSA). The FSA Administrator established the position of Commissioner to head the Social Security Administration (SSA). Several administrative functions (i.e., personnel, procurement, information services, etc.) from the Social Security Board were incorporated into SSA at this time.

CHANGES IN REGIONAL OFFICES (1948) -

In August 1948, following the transfer of the Regional Offices from the Social Security Administration to the Federal Security Administration, new SSA regions were established. Also, in 1948, a Division of Management Planning and Services was created within the Bureau of Old Age and Survivors Insurance to address problems created as a result of tremendous growth in the size of the Bureau.

DEPARTMENT OF HEALTH, EDUCATION AND WELFARE ESTABLISHED (1953)

The Federal Security Agency was abolished and its functions transferred to the new Department of Health, Education and Welfare (HEW). The Bureau of Federal Credit Unions was transferred to the Social Security Administration and the Commissioner's position was designated as a presidential appointee requiring Senate confirmation.

ESTABLISHMENT OF DIVISION OF DISABILITY OPERATIONS (1954) -

A modified (disability) freeze program, the precursor of the present disability program, was enacted as a part of the 1954 amendments. The Division of Disability Operations was founded to provide unified program, policy, procedural and operational leadership for this new program.

DIVISION OF SOCIAL SECURITY IN TWO PARTS (1963) -

On January 28, 1963, a reorganization in HEW retained the old-age, survivors and disability program functions in the Social Security Administration and established a new Welfare Administration to administer five Federal-State programs (the Children's Bureau, Bureau of Family Services, the Special Staff on Aging, and the Juvenile Delinquency and Youth Development Staff). The Bureau of Hearings and Appeals, the Office of the Actuary, and the Division of Program Research continued as units of SSA. The Bureau of Federal Credit Unions was still affiliated with SSA but only for administrative support. This split effectively made the old BOASI and other legislated social insurance programs into the modern day Social Security Administration.

PROGRAM BUREAUS ESTABLISHED (1965) -

The 1965 Amendments not only increased the scope and complexity of OASI and DI programs, but established the Health Insurance Program (Title XVIII) which became known as Medicare. A reorganization was effected which established four program Bureaus (Retirement and Survivors Insurance, Disability Insurance, Health Insurance, and Federal Credit Unions). A centralized record keeping operation, the Bureau of Data Processing and Accounts, was established to service all programs as well as a single field organization. Five functional staff units with agency-wide responsibility for program evaluation and planning, actuarial functions, public affairs, management and research functions were also established. Also at this time, the regional presence was enhanced by the establishment of the ten Regional Commissioners who served as the Commissioner's representatives and were responsible for evaluating and coordinating the agency operations. It is notable that the Regional Commissioners were not delegated "line authority," so they might retain their objectivity and detachment.

BUREAU OF SUPPLEMENTAL SECURITY INCOME (SSI) ESTABLISHED (1973)

The 1972 Amendments created the Supplementary Security Income (SSI) program and a new bureau was established in 1973. There remained only four program bureaus, however, for the Bureau of Federal Credit Unions left the agency in March 1970.

1975 REORGANIZATION OF SSA -

The Commissioner of Social Security announced a reorganization of the Agency in January 1975. The new organization significantly reduced the span of control of the Commissioner by consolidating eleven functions into only five functions and by placing the Regional Commissioners under an Associate Commissioner for Program Operations. The Regional Commissioners did receive line authority (through the Associate Commissioner for Program Operations) at this time for all cash benefit operations. Significant changes included: (1) the establishment of four Associate Commissioners for Operations, Program Policy and Planning, External Affairs and Management and Administration; (2) creation of a new policy and regulation making organization; (3) creation of a Commissioner-level organization dedicated to the long range improvement of SSA's automated systems; and (4) the creation of a centralized program evaluation and quality assurance program.

HEW REORGANIZATION (1977) -

This reorganization established the Health Care Financing Administration (HCFA) and abolished the Social and Rehabilitation Service (SRS). HCFA received Medicare (Bureau of Health Insurance) from SSA which had implemented and run the program since 1965. SSA received the responsibility for the Aid to Families with Dependent Children (AFDC) and the Commissioner of SSA became the ex-officio Director of the HEW Office of Child Support Enforcement (OCSE). Some policy functions also transferred to HCFA but other functions (i.e., computer support and field office services) continued to be performed by SSA. SSA also received cash assistance functions from SRS which encompassed Cuban and Indochinese refugee programs and the U.S. Repatriate Programs.

FUNCTIONAL REORGANIZATION OF SSA (1979) -

A newly appointed Commissioner of Social Security announced a reorganization along functional lines. The intended results were to: (1) improve the communications, policy development and decision making processes; (2) eliminate duplication; (3) elevate the field organization back into the main stream of headquarters activities, and (4) consolidate systems functions. Two deputies were created, one for operations and the other for program policy issues. An Executive Secretariat was created to enhance communications and ten Associate Commissioners along functional lines "to provide program direction and leadership." This reorganization wasfollowed by a reorganization for the field structure under the Regional Commissioners. Unlike the 1975 Reorganization which was never fully implemented, it was completed in less than a year.

ORGANIZATIONAL REALIGNMENTS OF SSA (1980-1983) -

Fine tuning by succeeding Commissioners who found the span of control too broad under the 1979 reorganization was implemented over the next four years. Efforts to modify the organization tomake it more responsive to changing mission requirements resulted in the following changes: (1) the consolidation of the public information and governmental affairs functions; (2) the abolishment of the Associate Commissioner for Operating Policy and Procedures; (3) the establishment of four Deputy Commissioners including one for systems and another for management and assessment; and (4) the creation of six new Associate Commissioners, including two for systems requirements and integration functions; three for the RSI, SSI and DI programs and one for the field.

"TA Legal Eagle"

Chapter 11 - Bankruptcy Basics

This chapter of the Bankruptcy Code generally provides for reorganization, usually involving a corporation or partnership. A chapter 11 debtor usually proposes a plan of reorganization to keep its business alive and pay creditors over time. People in business or individuals can also seek relief in chapter 11.

Background

A case filed under chapter 11 of the United States Bankruptcy Code is frequently referred to as a "reorganization" bankruptcy.

An individual cannot file under chapter 11 or any other chapter if, during the preceding 180 days, a prior bankruptcy petition was dismissed due to the debtor's willful failure to appear before the court or comply with orders of the court, or was voluntarily dismissed after creditors sought relief from the bankruptcy court to recover property upon which they hold liens. 11 U.S.C. §§ 109(g), 362(d)-(e). In addition, no individual may be a debtor under chapter 11 or any chapter of the Bankruptcy Code unless he or she has, within 180 days before filing, received credit counseling from an approved credit counseling agency either in an individual or group briefing. 11 U.S.C. §§ 109, 111. There are exceptions in emergency situations or where the U.S. trustee (or bankruptcy administrator) has determined that there are insufficient approved agencies to provide the required counseling. If a debt management plan is developed during required credit counseling, it must be filed with the court.

How Chapter 11 Works

A chapter 11 case begins with the filing of a petition with the bankruptcy court serving the area where the debtor has a domicile or residence. A petition may be a voluntary petition, which is filed by the debtor, or it may be an involuntary petition, which is filed by creditors that meet certain requirements. 11 U.S.C. §§ 301, 303. A voluntary petition must adhere to the format of Form 1 of the Official Forms prescribed by the Judicial Conference of the United States. Unless the court orders otherwise, the debtor also must file with the court: (1) schedules of assets and liabilities; (2) a schedule of current income and expenditures; (3) a schedule of executory contracts and unexpired leases; and (4) a statement of financial affairs. Fed. R. Bankr. P. 1007(b). If the debtor is an individual (or husband and wife), there are additional document filing requirements. Such debtors must file: a certificate of credit counseling and a copy of any debt repayment plan developed through credit counseling; evidence of payment from employers, if any, received 60 days before filing; a statement of monthly net income and any anticipated increase in income or expenses after filing; and a record of any interest the debtor has in federal or state qualified education or tuition accounts.11 U.S.C. § 521. A husband and wife may file a joint petition or individual petitions. 11 U.S.C. § 302(a). (The Official Forms are not available from the court, but may be purchased at legal stationery stores or downloaded from the Internet at www.uscourts.gov/bkforms/index.html.)

The courts are required to charge a $1,167 case filing fee and a $550 miscellaneous administrative fee. The fees must be paid to the clerk of the court upon filing or may, with the court's permission, be paid by individual debtors in installments. 28 U.S.C. § 1930(a); Fed. R. Bankr. P. 1006(b); Bankruptcy Court Miscellaneous Fee Schedule, Item 8. Fed. R. Bankr. P. 1006(b) limits to four the number of installments for the filing fee. The final installment must be paid not later than 120 days after filing the petition. For cause shown, the court may extend the time of any installment, provided that the last installment is paid not later than 180 days after the filing of the petition. Fed. R. Bankr. P. 1006(b). The $550 administrative fee may be paid in installments in the same manner as the filing fee. If a joint petition is filed, only one filing fee and one administrative fee are charged. Debtors should be aware that failure to pay these fees may result in dismissal of the case. 11 U.S.C. § 1112(b)(10).

The voluntary petition will include standard information concerning the debtor's name(s), social security number or tax identification number, residence, location of principal assets (if a business), the debtor's plan or intention to file a plan, and a request for relief under the appropriate chapter of the Bankruptcy Code. Upon filing a voluntary petition for relief under chapter 11 or, in an involuntary case, the entry of an order for relief, the debtor automatically assumes an additional identity as the "debtor in possession." 11 U.S.C. § 1101. The term refers to a debtor that keeps possession and control of its assets while undergoing a reorganization under chapter 11, without the appointment of a case trustee. A debtor will remain a debtor in possession until the debtor's plan of reorganization is confirmed, the debtor's case is dismissed or converted to chapter 7, or a chapter 11 trustee is appointed. The appointment or election of a trustee occurs only in a small number of cases. Generally, the debtor, as "debtor in possession," operates the business and performs many of the functions that a trustee performs in cases under other chapters. 11 U.S.C. § 1107(a).

Generally, a written disclosure statement and a plan of reorganization must be filed with the court. 11 U.S.C. §§ 1121, 1125. The disclosure statement is a document that must contain information concerning the assets, liabilities, and business affairs of the debtor sufficient to enable a creditor to make an informed judgment about the debtor's plan of reorganization. 11 U.S.C. § 1125. The information required is governed by judicial discretion and the circumstances of the case. In a "small business case" (discussed below) the debtor may not need to file a separate disclosure statement if the court determines that adequate information is contained in the plan. 11 U.S.C. § 1125(f). The contents of the plan must include a classification of claims and must specify how each class of claims will be treated under the plan. 11 U.S.C. § 1123. Creditors whose claims are "impaired," i.e., those whose contractual rights are to be modified or who will be paid less than the full value of their claims under the plan, vote on the plan by ballot. 11 U.S.C. § 1126. After the disclosure statement is approved by the court and the ballots are collected and tallied, the court will conduct a confirmation hearing to determine whether to confirm the plan. 11 U.S.C. § 1128.

In the case of individuals, chapter 11 bears some similarities to chapter 13. For example, property of the estate for an individual debtor includes the debtor's earnings and property acquired by the debtor after filing until the case is closed, dismissed or converted; funding of the plan may be from the debtor's future earnings; and the plan cannot be confirmed over a creditor's objection without committing all of the debtor's disposable income over five years unless the plan pays the claim in full, with interest, over a shorter period of time. 11 U.S.C. §§ 1115, 1123(a)(8), 1129(a)(15).

The Chapter 11 Debtor in Possession

Chapter 11 is typically used to reorganize a business, which may be a corporation, sole proprietorship, or partnership. A corporation exists separate and apart from its owners, the stockholders. The chapter 11 bankruptcy case of a corporation (corporation as debtor) does not put the personal assets of the stockholders at risk other than the value of their investment in the company's stock. A sole proprietorship (owner as debtor), on the other hand, does not have an identity separate and distinct from its owner(s). Accordingly, a bankruptcy case involving a sole proprietorship includes both the business and personal assets of the owners-debtors. Like a corporation, a partnership exists separate and apart from its partners. In a partnership bankruptcy case (partnership as debtor), however, the partners' personal assets may, in some cases, be used to pay creditors in the bankruptcy case or the partners, themselves, may be forced to file for bankruptcy protection.

Section 1107 of the Bankruptcy Code places the debtor in possession in the position of a fiduciary, with the rights and powers of a chapter 11 trustee, and it requires the debtor to perform of all but the investigative functions and duties of a trustee. These duties, set forth in the Bankruptcy Code and Federal Rules of Bankruptcy Procedure, include accounting for property, examining and objecting to claims, and filing informational reports as required by the court and the U.S. trustee or bankruptcy administrator (discussed below), such as monthly operating reports. 11 U.S.C. §§ 1106, 1107; Fed. R. Bankr. P. 2015(a). The debtor in possession also has many of the other powers and duties of a trustee, including the right, with the court's approval, to employ attorneys, accountants, appraisers, auctioneers, or other professional persons to assist the debtor during its bankruptcy case. Other responsibilities include filing tax returns and reports which are either necessary or ordered by the court after confirmation, such as a final accounting. The U.S. trustee is responsible for monitoring the compliance of the debtor in possession with the reporting requirements.

Railroad reorganizations have specific requirements under subsection IV of chapter 11, which will not be addressed here. In addition, stock and commodity brokers are prohibited from filing under chapter 11 and are restricted to chapter 7. 11 U.S.C. § 109(d).

The U.S. trustee or bankruptcy administrator

The U.S. trustee plays a major role in monitoring the progress of a chapter 11 case and supervising its administration. The U.S. trustee is responsible for monitoring the debtor in possession's operation of the business and the submission of operating reports and fees. Additionally, the U.S. trustee monitors applications for compensation and reimbursement by professionals, plans and disclosure statements filed with the court, and creditors' committees. The U.S. trustee conducts a meeting of the creditors, often referred to as the "section 341 meeting," in a chapter 11 case. 11 U.S.C. § 341. The U.S. trustee and creditors may question the debtor under oath at the section 341 meeting concerning the debtor's acts, conduct, property, and the administration of the case.

The U.S. trustee also imposes certain requirements on the debtor in possession concerning matters such as reporting its monthly income and operating expenses, establishing new bank accounts, and paying current employee withholding and other taxes. By law, the debtor in possession must pay a quarterly fee to the U.S. trustee for each quarter of a year until the case is converted or dismissed. 28 U.S.C. § 1930(a)(6). The amount of the fee, which may range from $325 to $30,000, depends on the amount of the debtor's disbursements during each quarter. Should a debtor in possession fail to comply with the reporting requirements of the U.S. trustee or orders of the bankruptcy court, or fail to take the appropriate steps to bring the case to confirmation, the U.S. trustee may file a motion with the court to have the debtor's chapter 11 case converted to another chapter of the Bankruptcy Code or to have the case dismissed.

In North Carolina and Alabama, bankruptcy administrators perform similar functions that U.S. trustees perform in the remaining forty-eight states. The bankruptcy administrator program is administered by the Administrative Office of the United States Courts, while the U.S. trustee program is administered by the Department of Justice. For purposes of this publication, references to U.S. trustees are also applicable to bankruptcy administrators.

Creditors' Committees

Creditors' committees can play a major role in chapter 11 cases. The committee is appointed by the U.S. trustee and ordinarily consists of unsecured creditors who hold the seven largest unsecured claims against the debtor. 11 U.S.C. § 1102. Among other things, the committee: consults with the debtor in possession on administration of the case; investigates the debtor's conduct and operation of the business; and participates in formulating a plan. 11 U.S.C. § 1103. A creditors' committee may, with the court's approval, hire an attorney or other professionals to assist in the performance of the committee's duties. A creditors' committee can be an important safeguard to the proper management of the business by the debtor in possession.

The Small Business Case and the Small Business Debtor

In some smaller cases the U.S. trustee may be unable to find creditors willing to serve on a creditors' committee, or the committee may not be actively involved in the case. The Bankruptcy Code addresses this issue by treating a "small business case" somewhat differently than a regular bankruptcy case. A small business case is defined as a case with a "small business debtor." 11 U.S.C. § 101(51C). Determination of whether a debtor is a "small business debtor" requires application of a two-part test. First, the debtor must be engaged in commercial or business activities (other than primarily owning or operating real property) with total non-contingent liquidated secured and unsecured debts of $2,566,050 or less. Second, the debtor's case must be one in which the U.S. trustee has not appointed a creditors' committee, or the court has determined the creditors' committee is insufficiently active and representative to provide oversight of the debtor. 11 U.S.C. § 101(51D).

In a small business case, the debtor in possession must, among other things, attach the most recently prepared balance sheet, statement of operations, cash-flow statement and most recently filed tax return to the petition or provide a statement under oath explaining the absence of such documents and must attend court and the U.S. trustee meeting through senior management personnel and counsel. The small business debtor must make ongoing filings with the court concerning its profitability and projected cash receipts and disbursements, and must report whether it is in compliance with the Bankruptcy Code and the Federal Rules of Bankruptcy Procedure and whether it has paid its taxes and filed its tax returns. 11 U.S.C. §§ 308, 1116.

In contrast to other chapter 11 debtors, the small business debtor is subject to additional oversight by the U.S. trustee. Early in the case, the small business debtor must attend an "initial interview" with the U.S. trustee at which time the U.S. trustee will evaluate the debtor's viability, inquire about the debtor's business plan, and explain certain debtor obligations including the debtor's responsibility to file various reports. 28 U.S.C. § 586(a)(7). The U.S. trustee will also monitor the activities of the small business debtor during the case to identify as promptly as possible whether the debtor will be unable to confirm a plan.

Because certain filing deadlines are different and extensions are more difficult to obtain, a case designated as a small business case normally proceeds more quickly than other chapter 11 cases. For example, only the debtor may file a plan during the first 180 days of a small business case. 11 U.S.C. § 1121(e). This "exclusivity period" may be extended by the court, but only to 300 days, and only if the debtor demonstrates by a preponderance of the evidence that the court will confirm a plan within a reasonable period of time. When the case is not a small business case, however, the court may extend the exclusivity period "for cause" up to 18 months.

The Single Asset Real Estate Debtor

Single asset real estate debtors are subject to special provisions of the Bankruptcy Code. The term "single asset real estate" is defined as "a single property or project, other than residential real property with fewer than four residential units, which generates substantially all of the gross income of a debtor who is not a family farmer and on which no substantial business is being conducted by a debtor other than the business of operating the real property and activities incidental." 11 U.S.C. § 101(51B). The Bankruptcy Code provides circumstances under which creditors of a single asset real estate debtor may obtain relief from the automatic stay which are not available to creditors in ordinary bankruptcy cases. 11 U.S.C. § 362(d). On request of a creditor with a claim secured by the single asset real estate and after notice and a hearing, the court will grant relief from the automatic stay to the creditor unless the debtor files a feasible plan of reorganization or begins making interest payments to the creditor within 90 days from the date of the filing of the case, or within 30 days of the court's determination that the case is a single asset real estate case. The interest payments must be equal to the non-default contract interest rate on the value of the creditor's interest in the real estate. 11 U.S.C. § 362(d)(3).

Appointment or Election of a Case Trustee

Although the appointment of a case trustee is a rarity in a chapter 11 case, a party in interest or the U.S. trustee can request the appointment of a case trustee or examiner at any time prior to confirmation in a chapter 11 case. The court, on motion by a party in interest or the U.S. trustee and after notice and hearing, shall order the appointment of a case trustee for cause, including fraud, dishonesty, incompetence, or gross mismanagement, or if such an appointment is in the interest of creditors, any equity security holders, and other interests of the estate. 11 U.S.C. § 1104(a). Moreover, the U.S. trustee is required to move for appointment of a trustee if there are reasonable grounds to believe that any of the parties in control of the debtor "participated in actual fraud, dishonesty or criminal conduct in the management of the debtor or the debtor's financial reporting." 11 U.S.C. § 1104(e). The trustee is appointed by the U.S. trustee, after consultation with parties in interest and subject to the court's approval. Fed. R. Bankr. P. 2007.1. Alternatively, a trustee in a case may be elected if a party in interest requests the election of a trustee within 30 days after the court orders the appointment of a trustee. In that instance, the U.S. trustee convenes a meeting of creditors for the purpose of electing a person to serve as trustee in the case. 11 U.S.C. § 1104(b).

The case trustee is responsible for management of the property of the estate, operation of the debtor's business, and, if appropriate, the filing of a plan of reorganization. Section 1106 of the Bankruptcy Code requires the trustee to file a plan "as soon as practicable" or, alternatively, to file a report explaining why a plan will not be filed or to recommend that the case be converted to another chapter or dismissed. 11 U.S.C. § 1106(a)(5).

Upon the request of a party in interest or the U.S. trustee, the court may terminate the trustee's appointment and restore the debtor in possession to management of bankruptcy estate at any time before confirmation.11 U.S.C. § 1105.

The Role of an Examiner

The appointment of an examiner in a chapter 11 case is rare. The role of an examiner is generally more limited than that of a trustee. The examiner is authorized to perform the investigatory functions of the trustee and is required to file a statement of any investigation conducted. If ordered to do so by the court, however, an examiner may carry out any other duties of a trustee that the court orders the debtor in possession not to perform. 11 U.S.C. § 1106. Each court has the authority to determine the duties of an examiner in each particular case. In some cases, the examiner may file a plan of reorganization, negotiate or help the parties negotiate, or review the debtor's schedules to determine whether some of the claims are improperly categorized. Sometimes, the examiner may be directed to determine if objections to any proofs of claim should be filed or whether causes of action have sufficient merit so that further legal action should be taken. The examiner may not subsequently serve as a trustee in the case. 11 U.S.C. § 321.

The Automatic Stay

The automatic stay provides a period of time in which all judgments, collection activities, foreclosures, and repossessions of property are suspended and may not be pursued by the creditors on any debt or claim that arose before the filing of the bankruptcy petition. As with cases under other chapters of the Bankruptcy Code, a stay of creditor actions against the chapter 11 debtor automatically goes into effect when the bankruptcy petition is filed. 11 U.S.C. § 362(a). The filing of a petition, however, does not operate as a stay for certain types of actions listed under 11 U.S.C. § 362(b). The stay provides a breathing spell for the debtor, during which negotiations can take place to try to resolve the difficulties in the debtor's financial situation.

Under specific circumstances, the secured creditor can obtain an order from the court granting relief from the automatic stay. For example, when the debtor has no equity in the property and the property is not necessary for an effective reorganization, the secured creditor can seek an order of the court lifting the stay to permit the creditor to foreclose on the property, sell it, and apply the proceeds to the debt. 11 U.S.C. § 362(d).

The Bankruptcy Code permits applications for fees to be made by certain professionals during the case. Thus, a trustee, a debtor's attorney, or any professional person appointed by the court may apply to the court at intervals of 120 days for interim compensation and reimbursement payments. In very large cases with extensive legal work, the court may permit more frequent applications. Although professional fees may be paid if authorized by the court, the debtor cannot make payments to professional creditors on prepetition obligations, i.e., obligations which arose before the filing of the bankruptcy petition. The ordinary expenses of the ongoing business, however, continue to be paid.

Who Can File a Plan

The debtor (unless a "small business debtor") has a 120-day period during which it has an exclusive right to file a plan. 11 U.S.C. § 1121(b). This exclusivity period may be extended or reduced by the court. But in no event may the exclusivity period, including all extensions, be longer than 18 months. 11 U.S.C. § 1121(d). After the exclusivity period has expired, a creditor or the case trustee may file a competing plan. The U.S. trustee may not file a plan. 11 U.S.C. § 307.

A chapter 11 case may continue for many years unless the court, the U.S. trustee, the committee, or another party in interest acts to ensure the case's timely resolution. The creditors' right to file a competing plan provides incentive for the debtor to file a plan within the exclusivity period and acts as a check on excessive delay in the case.

Avoidable Transfers

The debtor in possession or the trustee, as the case may be, has what are called "avoiding" powers. These powers may be used to undo a transfer of money or property made during a certain period of time before the filing of the bankruptcy petition. By avoiding a particular transfer of property, the debtor in possession can cancel the transaction and force the return or "disgorgement" of the payments or property, which then are available to pay all creditors. Generally, and subject to various defenses, the power to avoid transfers is effective against transfers made by the debtor within 90 days before filing the petition. But transfers to "insiders" (i.e., relatives, general partners, and directors or officers of the debtor) made up to a year before filing may be avoided. 11 U.S.C. §§ 101(31), 101(54), 547, 548. In addition, under 11 U.S.C. § 544, the trustee is authorized to avoid transfers under applicable state law, which often provides for longer time periods. Avoiding powers prevent unfair prepetition payments to one creditor at the expense of all other creditors.

Cash Collateral, Adequate Protection, and Operating Capital

Although the preparation, confirmation, and implementation of a plan of reorganization is at the heart of a chapter 11 case, other issues may arise that must be addressed by the debtor in possession. The debtor in possession may use, sell, or lease property of the estate in the ordinary course of its business, without prior approval, unless the court orders otherwise. 11 U.S.C. § 363(c). If the intended sale or use is outside the ordinary course of its business, the debtor must obtain permission from the court.

A debtor in possession may not use "cash collateral" without the consent of the secured party or authorization by the court, which must first examine whether the interest of the secured party is adequately protected. 11 U.S.C. § 363. Section 363 defines "cash collateral" as cash, negotiable instruments, documents of title, securities, deposit accounts, or other cash equivalents, whenever acquired, in which the estate and an entity other than the estate have an interest. It includes the proceeds, products, offspring, rents, or profits of property and the fees, charges, accounts or payments for the use or occupancy of rooms and other public facilities in hotels, motels, or other lodging properties subject to a creditor's security interest.

When "cash collateral" is used (spent), the secured creditors are entitled to receive additional protection under section 363 of the Bankruptcy Code. The debtor in possession must file a motion requesting an order from the court authorizing the use of the cash collateral. Pending consent of the secured creditor or court authorization for the debtor in possession's use of cash collateral, the debtor in possession must segregate and account for all cash collateral in its possession. 11 U.S.C. § 363(c)(4). A party with an interest in property being used by the debtor may request that the court prohibit or condition this use to the extent necessary to provide "adequate protection" to the creditor.

Adequate protection may be required to protect the value of the creditor's interest in the property being used by the debtor in possession. This is especially important when there is a decrease in value of the property. The debtor may make periodic or lump sum cash payments, or provide an additional or replacement lien that will result in the creditor's property interest being adequately protected. 11 U.S.C. § 361.

When a chapter 11 debtor needs operating capital, it may be able to obtain it from a lender by giving the lender a court-approved "superpriority" over other unsecured creditors or a lien on property of the estate. 11 U.S.C. § 364.

Motions

Before confirmation of a plan, several activities may take place in a chapter 11 case. Continued operation of the debtor's business may lead to the filing of a number of contested motions. The most common are those seeking relief from the automatic stay, the use of cash collateral, or to obtain credit. There may also be litigation over executory (i.e., unfulfilled) contracts and unexpired leases and the assumption or rejection of those executory contracts and unexpired leases by the debtor in possession. 11 U.S.C. § 365. Delays in formulating, filing, and obtaining confirmation of a plan often prompt creditors to file motions for relief from stay, to convert the case to chapter 7, or to dismiss the case altogether.

Adversary Proceedings

Frequently, the debtor in possession will institute a lawsuit, known as an adversary proceeding, to recover money or property for the estate. Adversary proceedings may take the form of lien avoidance actions, actions to avoid preferences, actions to avoid fraudulent transfers, or actions to avoid post-petition transfers. These proceedings are governed by Part VII of the Federal Rules of Bankruptcy Procedure. At times, a creditors' committee may be authorized by the bankruptcy court to pursue these actions against insiders of the debtor if the plan provides for the committee to do so or if the debtor has refused a demand to do so. Creditors may also initiate adversary proceedings by filing complaints to determine the validity or priority of a lien, revoke an order confirming a plan, determine the dischargeability of a debt, obtain an injunction, or subordinate a claim of another creditor.

Claims

The Bankruptcy Code defines a claim as: (1) a right to payment; (2) or a right to an equitable remedy for a failure of performance if the breach gives rise to a right to payment. 11 U.S.C. § 101(5). Generally, any creditor whose claim is not scheduled (i.e., listed by the debtor on the debtor's schedules) or is scheduled as disputed, contingent, or unliquidated must file a proof of claim (and attach evidence documenting the claim) in order to be treated as a creditor for purposes of voting on the plan and distribution under it. Fed. R. Bankr. P. 3003(c)(2). But filing a proof of claim is not necessary if the creditor's claim is scheduled (but is not listed as disputed, contingent, or unliquidated by the debtor) because the debtor's schedules are deemed to constitute evidence of the validity and amount of those claims. 11 U.S.C. § 1111. If a scheduled creditor chooses to file a claim, a properly filed proof of claim supersedes any scheduling of that claim. Fed. R. Bankr. P. 3003(c)(4). It is the responsibility of the creditor to determine whether the claim is accurately listed on the debtor's schedules. The debtor must provide notification to those creditors whose names are added and whose claims are listed as a result of an amendment to the schedules. The notification also should advise such creditors of their right to file proofs of claim and that their failure to do so may prevent them from voting upon the debtor's plan of reorganization or participating in any distribution under that plan. When a debtor amends the schedule of liabilities to add a creditor or change the status of any claims to disputed, contingent, or unliquidated, the debtor must provide notice of the amendment to any entity affected. Fed. R. Bankr. P. 1009(a).

Equity Security Holders

An equity security holder is a holder of an equity security of the debtor. Examples of an equity security are a share in a corporation, an interest of a limited partner in a limited partnership, or a right to purchase, sell, or subscribe to a share, security, or interest of a share in a corporation or an interest in a limited partnership. 11 U.S.C. § 101(16), (17). An equity security holder may vote on the plan of reorganization and may file a proof of interest, rather than a proof of claim. A proof of interest is deemed filed for any interest that appears in the debtor's schedules, unless it is scheduled as disputed, contingent, or unliquidated. 11 U.S.C. § 1111. An equity security holder whose interest is not scheduled or is scheduled as disputed, contingent, or unliquidated must file a proof of interest in order to be treated as a creditor for purposes of voting on the plan and distribution under it. Fed. R. Bankr. P. 3003(c)(2). A properly filed proof of interest supersedes any scheduling of that interest. Fed. R. Bankr. P. 3003(c)(4). Generally, most of the provisions that apply to proofs of claim, as discussed above, are also applicable to proofs of interest.

Conversion or Dismissal

A debtor in a case under chapter 11 has a one-time absolute right to convert the chapter 11 case to a case under chapter 7 unless: (1) the debtor is not a debtor in possession; (2) the case originally was commenced as an involuntary case under chapter 11; or (3) the case was converted to a case under chapter 11 other than at the debtor's request. 11 U.S.C. § 1112(a). A debtor in a chapter 11 case does not have an absolute right to have the case dismissed upon request.

A party in interest may file a motion to dismiss or convert a chapter 11 case to a chapter 7 case "for cause." Generally, if cause is established after notice and hearing, the court must convert or dismiss the case (whichever is in the best interests of creditors and the estate) unless it specifically finds that the requested conversion or dismissal is not in the best interest of creditors and the estate. 11 U.S.C. § 1112(b). Alternatively, the court may decide that appointment of a chapter 11 trustee or an examiner is in the best interests of creditors and the estate. 11 U.S.C. § 1104(a)(3). Section 1112(b)(4) of the Bankruptcy Code sets forth numerous examples of cause that would support dismissal or conversion. For example, the moving party may establish cause by showing that there is substantial or continuing loss to the estate and the absence of a reasonable likelihood of rehabilitation; gross mismanagement of the estate; failure to maintain insurance that poses a risk to the estate or the public; or unauthorized use of cash collateral that is substantially harmful to a creditor.

Cause for dismissal or conversion also includes an unexcused failure to timely compliance with reporting and filing requirements; failure to attend the meeting of creditors or attend an examination without good cause; failure to timely provide information to the U.S. trustee; and failure to timely pay post-petition taxes or timely file post-petition returns Fed. R. Bankr. P. 2004. Additionally, failure to file a disclosure statement or to file and confirm a plan within the time fixed by the Bankruptcy Code or order of the court; inability to effectuate a plan; denial or revocation of confirmation; inability to consummate a confirmed plan represent "cause" for dismissal under the statute. In an individual case, failure of the debtor to pay post-petition domestic support obligations constitutes "cause" for dismissal or conversion.

Section 1112(c) of the Bankruptcy Code provides an important exception to the conversion process in a chapter 11 case. Under this provision, the court is prohibited from converting a case involving a farmer or charitable institution to a liquidation case under chapter 7 unless the debt or requests the conversion.

The Disclosure Statement

Generally, the debtor (or any plan proponent) must file and get court approval of a written disclosure statement before there can be a vote on the plan of reorganization. The disclosure statement must provide "adequate information" concerning the affairs of the debtor to enable the holder of a claim or interest to make an informed judgment about the plan. 11 U.S.C. § 1125. In a small business case, however, the court may determine that the plan itself contains adequate information and that a separate disclosure statement is unnecessary. 11 U.S.C. § 1125(f). After the disclosure statement is filed, the court must hold a hearing to determine whether the disclosure statement should be approved. Acceptance or rejection of a plan usually cannot be solicited until the court has first approved the written disclosure statement. 11 U.S.C. § 1125(b). An exception to this rule exists if the initial solicitation of the party occurred before the bankruptcy filing, as would be the case in so-called "prepackaged" bankruptcy plans (i.e., where the debtor negotiates a plan with significant creditor constituencies before filing for bankruptcy). Continued post-filing solicitation of such parties is not prohibited. After the court approves the disclosure statement, the debtor or proponent of a plan can begin to solicit acceptances of the plan, and creditors may also solicit rejections of the plan.

Upon approval of a disclosure statement, the plan proponent must mail the following to the U.S. trustee and all creditors and equity security holders: (1) the plan, or a court approved summary of the plan; (2) the disclosure statement approved by the court; (3) notice of the time within which acceptances and rejections of the plan may be filed; and (4) such other information as the court may direct, including any opinion of the court approving the disclosure statement or a court-approved summary of the opinion. Fed. R. Bankr. P. 3017(d). In addition, the debtor must mail to the creditors and equity security holders entitled to vote on the plan or plans: (1) notice of the time fixed for filing objections; (2) notice of the date and time for the hearing on confirmation of the plan; and (3) a ballot for accepting or rejecting the plan and, if appropriate, a designation for the creditors to identify their preference among competing plans. Id. But in a small business case, the court may conditionally approve a disclosure statement subject to final approval after notice and a combined disclosure statement/plan confirmation hearing. 11 U.S.C. § 1125(f).

Acceptance of the Plan of Reorganization

As noted earlier, only the debtor may file a plan of reorganization during the first 120-day period after the petition is filed (or after entry of the order for relief, if an involuntary petition was filed). The court may grant extension of this exclusive period up to 18 months after the petition date. In addition, the debtor has 180 days after the petition date or entry of the order for relief to obtain acceptances of its plan. 11 U.S.C. § 1121. The court may extend (up to 20 months) or reduce this acceptance exclusive period for cause. 11 U.S.C. § 1121(d). In practice, debtors typically seek extensions of both the plan filing and plan acceptance deadlines at the same time so that any order sought from the court allows the debtor two months to seek acceptances after filing a plan before any competing plan can be filed.

If the exclusive period expires before the debtor has filed and obtained acceptance of a plan, other parties in interest in a case, such as the creditors' committee or a creditor, may file a plan. Such a plan may compete with a plan filed by another party in interest or by the debtor. If a trustee is appointed, the trustee must file a plan, a report explaining why the trustee will not file a plan, or a recommendation for conversion or dismissal of the case. 11 U.S.C. § 1106(a)(5). A proponent of a plan is subject to the same requirements as the debtor with respect to disclosure and solicitation.

In a chapter 11 case, a liquidating plan is permissible. Such a plan often allows the debtor in possession to liquidate the business under more economically advantageous circumstances than a chapter 7 liquidation. It also permits the creditors to take a more active role in fashioning the liquidation of the assets and the distribution of the proceeds than in a chapter 7 case.

Section 1123(a) of the Bankruptcy Code lists the mandatory provisions of a chapter 11 plan, and section 1123(b) lists the discretionary provisions. Section 1123(a)(1) provides that a chapter 11 plan must designate classes of claims and interests for treatment under the reorganization. Generally, a plan will classify claim holders as secured creditors, unsecured creditors entitled to priority, general unsecured creditors, and equity security holders.

Under section 1126(c) of the Bankruptcy Code, an entire class of claims is deemed to accept a plan if the plan is accepted by creditors that hold at least two-thirds in amount and more than one-half in number of the allowed claims in the class. Under section 1129(a)(10), if there are impaired classes of claims, the court cannot confirm a plan unless it has been accepted by at least one class of non-insiders who hold impaired claims (i.e., claims that are not going to be paid completely or in which some legal, equitable, or contractual right is altered). Moreover, under section 1126(f), holders of unimpaired claims are deemed to have accepted the plan.

Under section 1127(a) of the Bankruptcy Code, the plan proponent may modify the plan at any time before confirmation, but the plan as modified must meet all the requirements of chapter 11. When there is a proposed modification after balloting has been conducted, and the court finds after a hearing that the proposed modification does not adversely affect the treatment of any creditor who has not accepted the modification in writing, the modification is deemed to have been accepted by all creditors who previously accepted the plan. Fed. R. Bankr. P. 3019. If it is determined that the proposed modification does have an adverse effect on the claims of non-consenting creditors, then another balloting must take place.

Because more than one plan may be submitted to the creditors for approval, every proposed plan and modification must be dated and identified with the name of the entity or entities submitting the plan or modification. Fed. R. Bankr. P. 3016(b). When competing plans are presented that meet the requirements for confirmation, the court must consider the preferences of the creditors and equity security holders in determining which plan to confirm.

Any party in interest may file an objection to confirmation of a plan. The Bankruptcy Code requires the court, after notice, to hold a hearing on confirmation of a plan. If no objection to confirmation has been timely filed, the Bankruptcy Code allows the court to determine whether the plan has been proposed in good faith and according to law. Fed. R. Bankr. P. 3020(b)(2). Before confirmation can be granted, the court must be satisfied that there has been compliance with all the other requirements of confirmation set forth in section 1129 of the Bankruptcy Code, even in the absence of any objections. In order to confirm the plan, the court must find, among other things, that: (1) the plan is feasible; (2) it is proposed in good faith; and (3) the plan and the proponent of the plan are in compliance with the Bankruptcy Code. In order to satisfy the feasibility requirement, the court must find that confirmation of the plan is not likely to be followed by liquidation (unless the plan is a liquidating plan) or the need for further financial reorganization.

The Discharge

Section 1141(d)(1) generally provides that confirmation of a plan discharges a debtor from any debt that arose before the date of confirmation. After the plan is confirmed, the debtor is required to make plan payments and is bound by the provisions of the plan of reorganization. The confirmed plan creates new contractual rights, replacing or superseding pre-bankruptcy contracts.

There are, of course, exceptions to the general rule that an order confirming a plan operates as a discharge. Confirmation of a plan of reorganization discharges any type of debtor – corporation, partnership, or individual – from most types of prepetition debts. It does not, however, discharge an individual debtor from any debt made nondischargeable by section 523 of the Bankruptcy Code. (1) Moreover, except in limited circumstances, a discharge is not available to an individual debtor unless and until all payments have been made under the plan. 11 U.S.C. § 1141(d)(5). Confirmation does not discharge the debtor if the plan is a liquidation plan, as opposed to one of reorganization, unless the debtor is an individual. When the debtor is an individual, confirmation of a liquidation plan will result in a discharge (after plan payments are made) unless grounds would exist for denying the debtor a discharge if the case were proceeding under chapter 7 instead of chapter 11. 11 U.S.C. §§ 727(a), 1141(d).

Postconfirmation Modification of the Plan

At any time after confirmation and before "substantial consummation" of a plan, the proponent of a plan may modify the plan if the modified plan would meet certain Bankruptcy Code requirements. 11 U.S.C. § 1127(b). This should be distinguished from preconfirmation modification of the plan. A modified postconfirmation plan does not automatically become the plan. A modified postconfirmation plan in a chapter 11 case becomes the plan only "if circumstances warrant such modification" and the court, after notice and hearing, confirms the plan as modified. If the debtor is an individual, the plan may be modified postconfirmation upon the request of the debtor, the trustee, the U.S. trustee, or the holder of an allowed unsecured claim to make adjustments to payments due under the plan. 11 U.S.C. § 1127(e).

Postconfirmation Administration

Notwithstanding the entry of the confirmation order, the court has the authority to issue any other order necessary to administer the estate. Fed. R. Bankr. P. 3020(d). This authority would include the postconfirmation determination of objections to claims or adversary proceedings, which must be resolved before a plan can be fully consummated. Sections 1106(a)(7) and 1107(a) of the Bankruptcy Code require a debtor in possession or a trustee to report on the progress made in implementing a plan after confirmation. A chapter 11 trustee or debtor in possession has a number of responsibilities to perform after confirmation, including consummating the plan, reporting on the status of consummation, and applying for a final decree.

Revocation of the Confirmation Order

Revocation of the confirmation order is an undoing or cancellation of the confirmation of a plan. A request for revocation of confirmation, if made at all, must be made by a party in interest within 180 days of confirmation. The court, after notice and hearing, may revoke a confirmation order "if and only if the [confirmation] order was procured by fraud." 11 U.S.C. § 1144.

The Final Decree

A final decree closing the case must be entered after the estate has been "fully administered." Fed. R. Bankr. P. 3022. Local bankruptcy court policies generally determine when the final decree is entered and the case closed.

INFORMATION On CHAPTER 13 WILL Be PRESENTED In the September"TA Magazine".

Also Chapter 9 Bankruptcy to be unveiled sometime this year. Arthur Liceaga, editor

Notes

Debts not discharged include debts for alimony and child support, certain taxes, debts for certain educational benefit overpayments or loans made or guaranteed by a governmental unit, debts for willful and malicious injury by the debtor to another entity or to the property of another entity, debts for death or personal injury caused by the debtor's operation of a motor vehicle while the debtor was intoxicated from alcohol or other substances, and debts for certain criminal restitution orders.11 U.S.C. § 523(a). The debtor will continue to be liable for these types of debts to the extent that they are not paid in the chapter 11 case. Debts for money or property obtained by false pretenses, debts for fraud or defalcation while acting in a fiduciary capacity, and debts for willful and malicious injury by the debtor to another entity or to the property of another entity will be discharged unless a creditor timely files and prevails in an action to have such debts declared nondischargeable. 11 U.S.C. § 523(c); Fed. R. Bankr. P. 4007(c).

Future "TA Magazine" TOPICS Next month.

* BRIEXIT Announced in July that they will leave The European Union on March 29th, 2019.

* Japan has agreed to sign trading treaties with The European Union worth Billions and will influence about 600 million people.

* Transportation News on "CREATE".

* Opioid Misuse. * GTR-TV

* September U.S. President Birthdays.

* Puerto Rico - golden mile / puerto rican bonds - Hurricane Maria.

* LEADER DOGS.

* Profile on the Jewish Religion.

* Life in South Korea.

* A Look at American Unions.

* We will discuss chapter 9 Bankruptcy soon.

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